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    MBA碩士畢業論文_Z煤炭企業成本管理問題研究DOC

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    當前經濟環境下,我國主要的結構性矛盾表現為房地產、煤炭和鋼鐵行業為代 表的庫存過多、產能過剩,各個行業的生產成本居高不下和某些領域的短板明顯等 問題。目前以及未來五年內,煤炭在我國能源結構中仍然處于主體地位,是工業、 制造業等發展的基礎性原材料。煤炭工業涉及的領域廣,該行業從業人員非常多, 關系到經濟持續健康發展和社會和諧穩定的大局,也是關系國家經濟命脈和能源安 全發展的重要基礎性產業。煤炭“黃金十年”結束后,受到經濟增速放緩、新的能 源行業興起等因素影響,煤炭行業發展出現了產能嚴重過剩、供需失衡等矛盾,再 加上安全生產隱患不斷上升、環保壓力持續加大等突出問題,企業經營不斷陷入困 境。自 2015 年開始,國家開始實施供給側結構性改革,積極推進煤炭、鋼鐵、水泥 等行業去除多余產能,逐步優化產業結構,以期能夠解決煤炭行業多年來累積的深 層次矛盾,事實也證明,這一舉措初見成效。但是煤炭行業任重而道遠,成本高、 產能過剩仍是當前制約煤炭行業發展的最突出矛盾之一。 本文在供給側結構性改革背景下著重研究煤炭企業生產經營成本管理問題。在 價值鏈管理理論、煤炭成本生命周期理論等成本管理理論的基礎上,研究探討 Z 煤 炭企業主要成本構成、成本管理中存在的主要問題,近幾年虧損產生的原因,運用 新的理論方法作為理論基礎,通過數據分析法、新舊方法對比法提出成本管理的改 進措施,總結出了在供給側背景下降本增效的新思路。一是重視科技投入,促進產 品轉型,要加強科技投入延長產業鏈或者促進煤炭產品向清潔能源轉型。二是煤炭 企業在成本降低過程中,應該合理運用目標成本法、作業成本法、價值鏈管理理論, 以市場供需為抓手,在生產經營中探索降低生產經營成本,做好成本管理工作;三 是積極關注并有效運用國家有關減稅降費等稅收優惠政策、助力企業發展政策,從 宏觀和微觀、內部和外部共同開辟一個降本增效的新途徑。通過降低成本,改進成 本管理,希望能夠為 Z 煤炭企業以及類似陷入困境的企業在降本增效過程中提供切 實可行的建議,改善甚至脫離困境。 關鍵詞:煤炭企業;降本增效;成本管理I ABSTRACT In the current economic environment, China's main structural contradictions are characterized by excessive stocks represented by the real estate, coal and steel industries, overcapacity, high production costs in various industries, and obvious shortcomings in certain areas. At present and in the next five years, coal is still China's main energy source and important industrial raw materials. The coal industry is an important basic industry that is related to the country's economic lifeline and energy security. It involves a wide range of employees and a large number of employees, which is related to the overall situation of economic development and social stability. In recent years, affected by factors such as slowing economic growth and adjustment of energy structure, the development of the coal industry is facing prominent contradictions and problems such as severe overcapacity, serious imbalance between supply and demand, dilemma in business operations, rising safety production risks and increased environmental protection pressure. Since 2015, as the country initiated structural reforms on the supply side, actively promoted capacity reduction and vigorously optimized the industrial structure, the deep-seated contradictions accumulated in the coal industry for a long time are gradually being solved. However, excessive cost and overcapacity are still one of the most prominent contradictions that currently restrict the development of the coal industry. This paper focuses on the cost management of coal enterprises in the context of supply-side structural reform. On the basis of cost management theory such as value chain management theory and coal cost life cycle theory, this paper studies the main problems of the main cost structure and cost management of Z coal enterprises, and the causes of losses in recent years, using new theoretical methods as the basis. Based on the theoretical basis, the data analysis method, the new and old contrast method are proposed to improve the cost management, and the new ideas of reducing the cost increase in the supply side background are summarized. First, attach importance to science and technology investment, promote product transformation, strengthen science and technology investment to extend the industrial chain or promote the transformation of coal products into clean energy. Second, in the process of cost reduction, coal enterprises should be guided by the long- term supply and demand of the coal market, combined with advanced cost management methods such as the target cost method, and continuously adjust costs and conduct cost management in economic activities. Third, they should actively cooperate with the government's latest introduction. The policy focuses on government actions and seeks cost reduction measures both inside and outside the enterprise. By reducing costs and improving cost management, it is hoped that Z-coal enterprises and similar troubledII enterprises will provide practical suggestions to improve and even get out of the dilemma. KEYWORDS: Coal enterprises; Cost reduction and efficiency; Cost management1 目 錄 第一章 緒論 ·········································································1 第一節 研究背景與意義 ···································································· 1 一、研究背景·············································································· 1 二、研究意義·············································································· 2 第二節 國內外研究現狀 ···································································· 2 一、國外研究現狀········································································ 2 二、國內研究現狀········································································ 4 三、文獻綜述·············································································· 5 第三節 研究思路、內容與方法····························································· 6 一、研究思路及內容····································································· 6 二、研究方法·············································································· 7 第二章 相關概念與理論基礎 ····················································9 第一節 相關概念 ············································································· 9 一、煤炭企業成本········································································ 9 二、成本管理·············································································10 第二節 理論基礎 ············································································12 一、價值鏈管理理論····································································12 二、目標成本管理理論·································································13 三、成本分類相關理論·································································13 第三章 Z 煤炭企業成本管理現狀············································· 15 第一節 Z 煤炭企業概況····································································15 一、Z 煤炭企業簡介 ····································································15 二、Z 煤炭企業組織結構 ······························································15 三、Z 煤炭企業生產過程 ······························································15 第二節 Z 煤炭企業的成本管理分析·····················································17 一、Z 煤炭企業成本總體現狀·························································172 二、Z 煤炭企業成本管理現狀分析···················································25 第三節 Z 煤炭企業成本管理存在的問題···············································28 一、控制不力,成本基數大···························································28 二、成本結構不合理,人工成本比例過大 ·········································29 三、環境成本重視不足,抬高隱形成本 ············································30 四、成本管理考核有待改進···························································30 第四章 Z 煤炭企業成本管理問題原因探究································· 32 第一節 基于煤炭行業視角探究成本問題原因 ········································32 一、市場供大于求的矛盾依然存在 ··················································32 二、煤炭價格跌幅加大,成本管控空間不足 ······································32 三、行業競爭力低下····································································32 四、流通成本下降趨勢不明顯························································33 第二節 Z 煤炭企業成本管理外部原因探究 ·············································33 一、勞動力價格上漲,導致用工成本增加 ·········································33 二、生態保護要求越來越高,環境成本壓力加大 ································33 三、缺乏物流管理合理規劃,造成流通成本高 ···································33 第三節 Z 煤炭企業成本管理內部原因探究············································34 一、材料管理不完善,導致材料成本高 ············································34 二、機構設置不合理,導致人工成本比重大 ······································34 三、產能沒有進行有效管控,導致庫存成本增加 ································35 四、產品結構不合理,有待升級·····················································35 五、成本管控模式固化,方法單一 ··················································36 第五章 基于新的成本理論視角 Z 煤炭企業成本管理優化實施 ········ 37 第一節 Z 煤炭企業成本管理新思路·····················································37 一、運用基于作業的目標成本法,實現成本立體式控制 ·······················37 二、重視科技投入,促進產品轉型 ··················································37 三、建立成本管理考核機制,強化成本跟蹤 ······································39 第二節 以目標成本為基礎設計外部管理關鍵環節優化措施·······················39 一、基于循環經濟發展理論,爭取財政支持,降低目標資金成本 ···········39 二、以目標成本定預測,做好納稅籌劃,降低目標稅費成本 ·················393 三、引入 ERP 系統,運用“互聯網+”降低目標流通成本························40 四、立足可持續發展理論,重視保護環境,減少目標治理成本 ··············42 第三節 價值鏈管理視角下進行內部管理關鍵環節優化 ····························43 一、優化供應商價值鏈,降低材料成本 ············································43 二、建立以價值流程為導向的扁平化組織結構,降低人工成本 ··············44 三、優化客戶價值鏈,減少庫存成本,提高競爭能力 ··························46 第六章 研究結論與展望 ························································ 48 第一節 研究結論 ············································································48 第二節 研究展望 ············································································48
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